United States Tax Court December 22, 1975, Docket No. 3745-74. (Olsen v. Commissioner)

HAROLD AND MARY OLSEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Olsen v. Commissioner Docket No. 3745-74. United States Tax Court T.C. Memo 1975-360; 1975 Tax Ct. Memo LEXIS 12; 34 T.C.M. (CCH) 1558; T.C.M. (RIA) 750360; December 22, 1975, Filed *12 Petitioner traveled from his home to his jobsite in his automobile and carried tools of his trade in the trunk of the automobile.